Tim. 
/zmo 


Duke  University  Libraries 

Regulations  as 
Conf  Pam  12mo  #170 


REGULATIONS  AS  TO  CASES  WHEREIN  THE  TAX  N 
MONEYS  ON  HAND  OR  ON  DEPOSIT  IS  CLAIMED  TO 
HAVE  BEEN  ERRONEOUSLY  PAID. 


Office  of  Commissioner  of  Taxes,  > 
Richmond,  January  -9th.  1801.     j 

Any  tax  payer  who  sets  up  a  claim  that  the  tax  has  been  erroneously 
d  and  collected  from  him,  upon  his  moneja,  bank  notes  or  other 
currency  on  hand,  or  oh  deposit,  on  the  1st  day  of  July  last,  on  the 
ground  that  Uhcy  were  employed  in  a  business,  the  income  derived  from 
which  is  taxed  under  the  provisions  of  the  tax  act,  in  order  to  the 
-    lowance  of  his  claim,  must  comply  with  the  following  requisitions: 

!.  He  shall  file  with  the  District  Collector,  an  affidavit,  sotting  forth 
the  facts  in  detail,  and  where  the  money  was  on  deposit,  must  exhibit 
1  is  pass  book  with  the  bank,  or  other  satisfactory  evidence,  showing  the 
fact  of  deposit  and  of  current  checks  upon  the  funds  for  his  business 
demands  on  account  of  which  the  exemption  is  claimed. 

2.  He  shall  further  show  that  he  has  made  due  return  of  the  income 
of  the  business  in  which  he  claims  that  the  said  money  was  employed. 
CTpon  compliance  with  these  requisitions,  the  Collector  shall  report  the 
case  to  the  State  Collector  with  the  evidence  submitted  and  his  opinion  in 
writing,  and  the  State  Collector  shall,  if  Jir>  is  satisfied  the  tax  has  bee?* 
wrongfully  collected,  refund  the  amount  to 'the  party  aggrieved,  in 
accordance  with  the  provisions  of  sec.  31,  of  the  assessment  act.  and  the 
regulations  of  12th  September,  1868.  if  the  tax  has  not  been  collected, 
the  State  Collector  shall  direct  the  District  Collector  to  cancel  the  assess, 
ment,  by  striking  it  out  from  the  geripral  list,  arid  catering  thereon  u 
note  of  the  transaction. 

(Signed)  THOMPSON  ALLAN, 

Com  mi  snorter  of  Taxes. 
A ^proved : 

(Signed)  C.  G.  Memmingeb, 

Secretary  of  Treasury. 


peunulife* 

PH  8.5 


